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TDS Deduction on Security service and Laour Charges

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(Querist)
24 June 2009 Dear sir
I would like to know in which section and which percentage TDS deductable on security exp and labour charges.
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chetan soni

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chetan soni (Expert)
24 June 2009 It is considered as contract & the same deductible under sec 194C.

The applicable rate of TDS is 2.06% if surcharge is applicable then 2.26%.

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